Income Tax Act 2007 section 45

Marriages before 5 December 2005

Section 45 provides a married couple's allowance tax reduction for husbands in marriages that took place before 5 December 2005, or in civil partnerships resulting from a relevant conversion, where at least one spouse or partner was born before 6 April 1935.

• A husband may claim a tax reduction equal to 10% of £11,080 where either he or his wife or civil partner is aged 75 or over at some point during the tax year, provided the marriage took place before 5 December 2005 (or the civil partnership results from a relevant conversion) and no election for the new rules is in force.
• Eligibility requires that the couple are married or in a civil partnership and living together for all or part of the tax year, that at least one of them was born before 6 April 1935, and that the claimant meets the residence requirements.
• Where the husband's adjusted net income for the tax year exceeds £37,000, the allowance is reduced by half of the excess above that threshold, but it cannot be reduced below the statutory minimum amount.
• The calculation of adjusted net income for this purpose takes into account any reduction already made to the husband's personal allowance if he is aged 65 or over, making it slightly more complex than the standard adjusted net income calculation.